Translated Title

Government Environmental Audit and Corporate Green Governance

Translated Abstract

Companies　are　the　main　force　in　practicing　green　governance　and　building　an　ecological　civilization.How　to　rely　on　external　regulatory　pressure　to　drive　companies　to　upgrade　their　green　governance　is　the　key　to　promoting　sustained　improvement　in　the　quality　of　the　ecological　environment.This　paper　explores　the　impact　of　government　environmental　audit　on　corporate　green　governance　using　a　fixed　effects　model　based　on　the　research　sample　of　Chinese　A-share　listed　companies　in　heavily　polluted　industry.Government　environmental　audit　has　a　significant　facilitating　effect　on　corporate　green　governance.Mechanism　tests　show　that　government　environmental　audit　enhances　the　level　of　corporate　green　governance　through　local　governments＇enhanced　enforcement　of　environmental　regulations.Additionally,the　higher　the　degree　of　top　management　team　heterogeneity,the　greater　the　facilitating　effect　of　government　environmental　audit　on　corporate　green　governance.Further　research　finds　that　the　positive　impact　of　government　environmental　audit　on　corporate　green　governance　is　more　significant　in　the　sample　with　shorter　official　tenure　and　higher　internal　control　quality.

Translated Keyword

corporate green governance
government environmental audit
government environmental regulations
top management team heterogeneity

Classification

Type

Project Name

Project No.

Access Number

WF:perioarticaldzkjdxxb-shkx202404011

Language

Chinese

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